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1996 (9) TMI 419 - AT - Central ExciseExtract: .......explained by the Supreme Court in M.R.F. s case, 1995 (77) E.L.T. 433. Hence the value of secondary packing has to be included in the assessable value of the goods. 4. emsp For reasons indicated above, the order passed by the Collector (Appeals) is set aside and the order passed by the Assistant Collector is restored. 5. emsp The appeal is allowed.
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